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All Journal JURNAL EKONOMI MANAJEMEN AKUNTANSI Jurnal Kendali Akuntansi Journal of Creative Power and Ambition (JCPA) Circular : Jurnal Pendidikan Sosial Dan Ekonomi
Rosiana Ramadhon
STIE Dharma Putra Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Other

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PENGARUH MODAL USAHA, LAMA USAHA, DAN JAM KERJA TERHADAP PENDAPATAN PEDAGANG KIOS DI PASAR BULU SEMARANG Rosiana Ramadhon; Ika Listyawati; Alfin Muslikhun
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 29, No 53 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract

ABSTRACTThis study aims to analyze the problem of the effect of working capital, length of business, and working hours on the income of merchants at the Bulu Semarang market. This type of research is a type of field research. The population in this study were all merchant traders at the Bulu Semarang Market. The Purposive Sampling technique and obtained samples that meet the criteria are 65 respondents. The results of testing hypothesis 1 (H1) produce working capital which has a significant positive effect on the income of merchants so that it can be interpreted that the higher the invested capital, the income of stall merchants at the Bulu Market will increase. Testing hypothesis 2 (H2) resulted in the length of business having a significant positive effect on merchant income (Y) so it can be interpreted that the longer merchants are in entrepreneurship, the income of stall merchants at the Bulu Market will increase. Testing hypothesis 3 (H3) results in working hours not affecting the income of merchants so it can be interpreted that the longer working hours of merchants, it does not affect the income of merchants at the Bulu Market. Keywords: Business Capital, Length of Business, Working Hours, Merchants Income ABSTRAKPenelitian ini bertujuan untuk menganalisis permasalahan pengaruh Modal Usaha, Lama Usaha Dan Jam Kerja Terhadap Pendapatan Pedagang Kios Di Pasar Bulu Semarang. Jenis penelitian ini adalah jenis penelitian lapangan (field research). Populasi dalam penelitian ini adalah seluruh pedagang kios di Pasar Bulu Semarang. Teknik Purposive Sampling dan didapatkan sampel yang memenuhi kriteria adalah 65 responden. Hasil pengujian hipotesis 1 (H1) menghasilkan modal usaha berpengaruh positif signifikan terhadap pendapatan pedagang, sehingga dapat diintepretasikan semakin tinggi modal usaha yang ditanamkan, maka pendapatan pedagang kios di Pasar Bulu semakin meningkat. Pengujian hipotesis 2 (H2) menghasilkan lama usaha berpengaruh positif signifikan terhadap pendapatan pedagang, sehingga dapat diintepretasikan semakin lama pedagang dalam berwirausaha, maka pendapatan pedagang kios di Pasar Bulu semakin meningkat. Pengujian hipotesis 3 (H3) menghasilkan jam kerja tidak berpengaruh terhadap pendapatan pedagang, sehingga dapat diintepretasikan semakin lama jam kerja pedagang, maka tidak mempengaruhi pendapatan pedagang kios di Pasar Bulu. Kata kunci : Modal Usaha, Lama Usaha, Jam Kerja, Pendapatan Pedagang
Pengaruh Persistensi Laba, Ukuran Perusahaan Dan Alokasi Pajak Terhadap Pearnings Quality Rosiana Ramadhon; Ika Listyawati; Alfin Muslikhun
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1081.178 KB) | DOI: 10.59581/jka-widyakarya.v1i2.242

Abstract

The purpose of this study is to examine and analyze empirically Influence Persistence of Earnings (X1), Company Size (X2), Allocation Tax (X3) on the Earnings Quality (Y) in manufacturing companies listing on the Stock Exchange. This type of research is classified as research that is causative. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2019 until 2021. The sample was determined by purposive sampling method, to obtain a sample of 10 manufacturing companies. The data used in this research is secondary data. Data collected by using documentation obtained through the official website IDX: www.idx.co.id and obtained from the website: www.yahoofinace.com. Analysis of the data used is multiple regression analysis. The data obtained were then processed using descriptive statistics test, classic assumption test (Normality Test, Test Multicolinearity, Hesteroskedastisitas Test), Regression Test, Test The coefficient of determination, hypothesis test (F-test, t test) were analyzed with SPSS software elp.
Konstruksi Sosial Kepatuhan Pajak di Indonesia: Telaah Literatur Antropologi Ekonomi Eko Budi Prasetyo; Anita Anita; Rosiana Ramadhon; Neneng Yanti Andriani; Partiwi Partiwi; Eka Ningsih Puji Rahayu
CIRCULAR: Jurnal Pendidikan Sosial dan Ekonomi Vol. 4 No. 2 (2026): CIRCULAR (Jurnal Pendidikan Sosial dan Ekonomi)
Publisher : Alpatih Harapan Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70115/

Abstract

Tax compliance is a crucial factor in sustaining state revenue; however, studies on compliance behavior in Indonesia remain dominated by economic and tax administration perspectives, leaving socio-cultural aspects under-examined. This study aims to analyze the social construction of tax compliance in Indonesia through the lens of economic anthropology by reviewing relevant scholarly literature. A qualitative approach utilizing a literature review design was employed. Secondary data were gathered from accredited national journals, reputable international journals, scholarly books, conference proceedings, and policy documents concerning tax compliance, economic anthropology, and social construction. Data were analyzed using qualitative content analysis, involving stages of identification, coding, categorization, synthesis, and thematic interpretation. The findings reveal that tax compliance is a social reality shaped by the interplay of cultural values, social norms, tax morality, civic identity, and the level of public trust in the state. Collective values ​​within society shape perceptions of tax obligations as a form of social responsibility, while institutional legitimacy and the quality of governance influence the level of voluntary taxpayer compliance. Furthermore, local culture and social capital reinforce the internalization of compliance values ​​when supported by a transparent, fair, and accountable tax system.
Fraud Detection Using Artificial Intelligence and Big Data Analytics in Accounting: A Systematic Literature Review Rosiana Ramadhon; Emma Rani Nuristya; Batista Sufa Kefi; Bagus Kusuma Ardi; Sodikin Manaf
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.2019

Abstract

This study reviews the development and application of artificial intelligence (AI) and big data analytics (BDA) for fraud detection in accounting and auditing. The review adopts a systematic literature review approach guided by PRISMA principles and synthesizes 20 peer-reviewed and scholarly sources covering data mining, machine learning, natural language processing, deep learning, audit analytics, and big data. The literature indicates that AI and BDA extend fraud detection from periodic, sample-based procedures toward continuous, risk-oriented analysis of large volumes of structured and unstructured data. Machine learning methods, including logistic regression, support vector machines, decision trees, ensemble methods, neural networks, and deep learning, are increasingly used to classify suspicious observations and identify nonlinear fraud patterns. BDA strengthens these models by integrating financial ratios, transaction records, audit evidence, textual disclosures, management commentary, and external information. The review also identifies persistent challenges involving class imbalance, data quality, explainability, privacy, model bias, cybersecurity, and auditor competencies. Overall, the evidence suggests that AI and BDA are most effective when deployed as decision-support mechanisms that complement professional skepticism and audit judgment rather than replace them. Future research should emphasize multimodal data integration, explainable AI, real-time analytics, robust validation across jurisdictions, and governance frameworks for responsible AI-enabled accounting and auditing.
Co-Authors Anita Anita Bagus Kusuma Ardi, Bagus Kusuma Batista Sufa Kefi Eko Budi Prasetyo Emma Rani Nuristya Ika Listyawati Laksono Trisnantoro Muslikhun, Alfin Neneng Yanti Andriani Partiwi Partiwi Rahayu, Eka Ningsih Puji Sodikin Manaf